Chad | Proposed removal of income tax exemption for employees with disabilities

Chad | Proposed removal of income tax exemption for employees with disabilities

Chad, Loi n° 008/AN/SENAT/2025 portant Loi de Finances pour l’exercice 2026, approved by Parliament but not yet promulgated or published in the Journal Officiel, proposes amendments to the General Tax Code, with a stated effective date of 1 January 2026.

What is changing
Proposed amendment to income tax exemption for employees with disabilities
  • The draft Finance Law proposes to amend Article 3 of the General Tax Code by deleting the exemption from personal income tax on salaries paid to persons living with disabilities.
  • Under the current General Tax Code, salaries paid to persons living with disabilities are exempt from personal income tax, in both the public and private sectors.
  • Under the proposed amendment, this exemption would be removed, meaning such salaries would become subject to personal income tax under the standard rules.
  • The change is not yet in force and will only apply if and when the Finance Law is promulgated and published.
  • Reference: Article 5 of Loi n° 008/AN/SENAT/2025, amending Article 3 of the General Tax Code.

Official source

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